It has been a full year. Fan Bingbing is still labeled as a bad artist. She has made no noise after making a comeback several times. This article is not accusing Fan Bingbing, because she has also paid corresponding fines and apologized for her behavior. We are only concerned about the issues closely related to accounting behind the incident.
01
Fan Bingbing's 38th birthday
Only one person wishes
9 September 16th is Fan Bingbing's 38th birthday. She changed her Weibo avatar in a low-key manner, and under that system Weibo, there was only one star blessing.
Zhang Junning commented: "Happy birthday! I wish you peace, health and happiness forever!"
After reading it, I just want to say that the world is in a cold state. I don't know how many celebrity blessings and reposts came to Fan Bingbing's birthday, but now it seems particularly deserted. It used to be said to be a big winner in life, but now it looks very declining...
htmlOn September 27, LV officially announced that Fan Bingbing became the global spokesperson, but the official announcement was deleted only an hour later. The media speculated that this was the brand testing the waters and observing the public's views on Fan Bingbing, but obviously, the public's forgetfulness is not as great as imagined.On October 3 last year, Xinhua News Agency reported the results of the investigation into Fan Bingbing’s “yin and yang contract” issue. In the end, the tax payment and the fine payment were paid, a total of more than 800 million.
A whole year has passed. I remember a year ago, Fan Bingbing still had a good harvest of career and love, but on her second birthday, her friends and love disappeared. The followers who once waved the flag for her have long disappeared. The scene in front of me is a vivid interpretation of "the tree falls and the money scatters".
Will Fan Bingbing come back or continue to keep a low profile in the future? Naturally, there are public and fans to judge. For us, we are actually more concerned about the accounting involved in the Fan Bingbing incident last year. How is he (she) now?
02
Fan Bingbing's incident one year after the
How was her accounting like?
Those who followed the Fan Bingbing incident before knowing that Fan Bingbing personally paid more than 800 million yuan in fines and taxes, but her agent Renhe Accountant actually involved the issue of accounting voucher ...
I saw related discussions on Weibo. Some people think that the accountant involved in the Fan Bingbing incident should be responsible, but Fan Bingbing herself may not be aware of the...
This is the investigation of the Fan Bingbing incident last year:
The results and processing of the investigation:
The investigation results at that time showed that Fan Bingbing's agent was suspected of committing a crime and was suspected of committing a crime by the public security organs. Accounting vouchers and books are generally kept and processed by the accountant. It is not known whether the accountants were punished at that time, but everyone is very concerned about how these accountants are doing?
Many accounting people often encounter a thunder. means that they obey the boss's arrangements in the processing of accounting vouchers and accounting books, forge and destroy various problems continuously, and accountants are not careful, or even inexplicably, or unconsciously, will fall into it and violate the criminal law. Remember to prevent risks.
However, it is indeed a voucher processed by Fan Bingbing's accounting. The penalties will be imposed. According to last year's regulations, the following are as follows:
Article 40: Accountants who make false accounts, conceal and destroy vouchers, and other illegal acts will not be allowed to engage in accounting work.
1. criminal subject . There are two criminal subjects in this crime:
1. A natural person commits a crime, with a sentence of less than five years, fixed-term imprisonment or detention, and a fine of more than 200,000 or less;
2. A unit commits a crime, a fine of more than 200,000 yuan will be imposed on the unit, and the directly responsible supervisor and other directly responsible persons will be punished in accordance with the crime of the natural person.
2. The crime composition, the core of the crime composition:
1. Concealed.
2. Deliberately destroyed.
Note 1: No matter what purpose the behavior is for, as long as the accounting vouchers are concealed and destroyed and the circumstances are reached, it constitutes this crime.
Note 2: implements a double penalty system for crimes committed by the unit. That is, the unit will be fined and the directly responsible supervisors and other directly responsible persons shall be punished in accordance with the provisions of the preceding paragraph.
3. The criminal object shall be kept according to law:
- accounting vouchers;
- accounting books;
- financial accounting report ;
- other accounting information .
4. Risk prevention, as a financial personnel, you must do a good job in risk prevention:
Reminder 1: Enterprises should not set up internal and external accounts or two sets of accounts.
Reminder 2: For the company's financial information, it must be kept properly for the specified period and must not be destroyed.
Reminder 3: Do a good job in daily accounting handover and distinguish the responsible persons for custody of accounting materials.
Reminder 4: For damaged information caused by force majeure, evidence must be provided.
Reminder 5: The unit establishes internal control and clarifyes the responsibility for keeping accounting files.
Reminder 6: Enterprises should establish a backup system for electronic files.
Reminder 7: Accounting files must be destroyed in accordance with regulations.
Legal basis 1: Concealing or intentional destruction of accounting vouchers, accounting books, and financial accounting reports refer to the act of intentional concealing or intentional destruction of accounting vouchers, books, and financial reports with legal obligations to preserve accounting vouchers, books, and financial reports, and serious circumstances.
Article 162 of the Criminal Law stipulates that if the accounting vouchers, accounting books, and financial accounting reports that should be kept in accordance with the law and the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not more than five years or detention, and shall be fined not less than RMB 20,000 but not more than RMB 200,000 or fined not more than RMB 200,000. If an organization commits the crime in the preceding paragraph, it shall be sentenced to a fine, and the directly responsible supervisor and other directly responsible persons shall be punished in accordance with the provisions of the preceding paragraph.
Legal basis 2: The 2010 "Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Standards of Prosecution of Criminal Cases under the jurisdiction of the Public Security Organs (II)" (Provisions on Prosecution (II)) stipulates that the concealment or intentional destruction of accounting vouchers, accounting books, and financial accounting reports that should be kept in accordance with the law, and any of the following circumstances is suspected, the case shall be filed and prosecuted:
1, concealment and intentional destruction of accounting vouchers, accounting books, and finance Accounting reports involve an amount of more than 500,000 yuan; 2. According to law, they should be provided to judicial organs, administrative organs, relevant competent departments, and concealed, intentionally destroyed or refused to hand over accounting vouchers, accounting books, and financial accounting reports.
So this price is still very painful. Fan Bingbing's accountants will face criminal detention, fines and the fate of not being able to engage in accounting work! Accountants must be careful once they obey the boss's safety privately The one who suffers from forging and destroying vouchers is the one who suffers.
03
must be careful of illegal accountants!
The Ministry of Finance recently updated its policy:
Those who deliberately destroy vouchers and accounting books may severely punish
1. Accountants who deliberately destroy vouchers, accounting books, embezzle and embezzle public funds... may be directly listed on the blacklist in the future
Recently, the Ministry of Finance issued a new document to jointly punish accountants who are seriously illegal and dishonest in order to strengthen the integrity of accounting personnel and to implement joint punishment for accountants who are seriously illegal and dishonest in order to strengthen the construction of integrity of accounting personnel, and drafted the "Management Measures for the Blacklist of Serious Illegal and Disabled Accountants (Draft for Comments)" and explanations, and the requirements for accounting are detailed, and every accountant and boss must read it carefully.
Content key attachments:
1. This policy targets the population:
all accounting practitioners (including accounting agency industry, firm...)
2. Blacklist identification criteria:
briefly summarizes it to everyone:
makes fake accounts, forged financial statements, accounting vouchers; issuing false invoices, intentional destruction of vouchers, accounting books, embezzlement and embezzlement of public funds...
2. Once listed on the blacklist, the consequences are serious...
do Accountants of these points will be moved to the accounting blacklist and will face corresponding penalties:
will be included in the accounting blacklist, as well as corresponding fines and criminal penalties...
is not severe? You can see the explicit provisions of "Accounting Law" :
According to the new "Accounting Law", "People who are held criminally responsible for illegal acts related to accounting positions such as providing false financial accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, accounting books, financial accounting reports, embezzlement, embezzlement of public funds, embezzlement, and other illegal acts related to accounting positions shall not be allowed to engage in accounting work again."
policy is clear and clear, the result of doing these things: if is serious, they will not be allowed to engage in accounting work again = accounting work is prohibited! ! !
04
Attached an accounting voucher attachment requires
High frequency errors and standardized ideas summary
Accounting voucher attachment is an important part of accounting information and an important carrier for recording accounting processes and results. It plays a considerable role to a certain extent. Effectively ensuring the quality of the attachments, it can cure and prevent corruption from the source.
Accountants should not only not obey the boss's arrangements at will, but also pay attention to the details of their daily work, especially on accounting vouchers. I have compiled a summary of the attachment requirements for accounting vouchers, and hope it will be helpful to you.
For accountants who deal with money all day long, they are often tempted by money and power. If they have weak professional ethics and weak self-discipline and will, they can easily become slaves to power and money and go to the abyss of crime. I hope all accountants can establish a correct outlook on life and values; be clear about public and private affairs, do not be greedy or possess; abide by laws and regulations, and be upright.
